The invention provides a low-resistance device with equipotential floating grooves, and the device comprises a first conductive type semiconductor substrate, a first conductive type well region, a first conductive type source end heavily doped region, a second conductive type drift region, a second conductive type well region, a second conductive type source end heavily doped region and a second conductive type drain end heavily doped region, a first dielectric oxide layer, a second dielectric oxide layer, a third dielectric oxide layer, a floating field plate polycrystalline silicon electrode, a control gate polycrystalline silicon electrode, source metal, drain metal and a metal strip; the first dielectric oxide layer and the floating field plate polycrystalline silicon electrode form alongitudinal floating field plate which is distributed in the whole second conductive type drift region; under the same length, the dielectric layer can bear higher breakdown voltage, the floating electrode can modulate the potential distribution of the drift region, so the potential distribution is uniform, the withstand voltage of the device is further improved, the floating field plate assistsin depletion, and the injection dose of the drift region can also be improved, so that the specific on-resistance is reduced.